The influence of attitude, perception towards facility and Islamic religiosity towards compliance behavior of income zakat among Agrobank staff in Kedah

Abstract

Up to this time, zakat collection in Kedah state is still low compared with the total population who lives in this state. As it comes from the individuals, the study concludes that it might be associated with the lack of awareness of the community itself. By referring to the previous statement, this study intends to examine the issues that arise such as what are the related factors for bank staff attitude towards religious obligation and what is the extent of the influence of Islamic religiosity towards staff / workers of Agrobank staff in Kedah? For this reason, this study aims to know the customer attitude from three aspects which are: perception towards facilities, attitude and Islamic religiosity towards perceived behavior control of bank staff (particularly at Agrobank in Kedah). The questionnaire is distributed to all of the respondents and the response rate is 100%. No non-returnable questionnaires were recorded. Data was analyzed using SPSS version 25 while multiple regression analysis was used as a main statistical analysis. This study contributes to the more stringent implementation of zakat payment among private workers with the focus on Agrobank staff (aside from government workers) where they need to comply with the regulations. At the same time, this study also contributes to the body of knowledge by integrating a new variable (Islamic religiosity) in Theory of Planned Behavior (TPB) theory. The result of this study revealed that attitude and perception towards facility have a relationship with the control of customer behavior. We can conclude that these two factors have a strong influence on the behavior of zakat payment in Alor Setar, Kedah. This study proposes that large numbers of respondents need to be included in the upcoming study, involving different branches and different regions of sampling site locations to promote inclusiveness for the sampling and used various theories as a basis instead of using only TPB as the fundamental theory in this study.